Revised

Superannuation Guarantee (Administration) Amendment Bill 2015

Explanatory Memorandum

(Circulated by the authority of the Minister for Small Business, the Hon Bruce Billson MP)

Glossary

The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
ATO Australian Taxation Office
NMW National Minimum Wage
SBSCH Small Business Superannuation Clearing House
SG superannuation guarantee
SGAA Superannuation Guarantee (Administration) Act 1992


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